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§ 21-314. Expiration or surrender of individual tax preparer registration during course of disc...

West's Annotated Code of MarylandBusiness Occupations and ProfessionsEffective: October 1, 2015

West's Annotated Code of Maryland
Business Occupations and Professions
Title 21. Individual Tax Preparers (Refs & Annos)
Subtitle 3. Registration (Refs & Annos)
Effective: October 1, 2015
MD Code, Business Occupations & Professions, § 21-314
§ 21-314. Expiration or surrender of individual tax preparer registration during course of disciplinary proceedings
Currentness
Expiration of registration
(a)(1) For the limited purpose set forth in paragraph (2) of this subsection, the registration issued to an individual tax preparer shall remain in effect and does not expire by operation of law while the individual tax preparer is under investigation by the Board or awaiting a hearing or disposition on charges related to disciplinary action under this subtitle.
(2) An extension of a registration term under this subsection is effective only for the purpose of retaining the jurisdiction of the Board over the individual tax preparer during the course of disciplinary proceedings and does not prevent the registration from expiring for any other purpose.
Surrender of registration
(b) Unless the Board agrees to accept the surrender, an individual tax preparer may not surrender a registration while the individual tax preparer is under investigation or awaiting a hearing or disposition on charges related to disciplinary action under this subtitle.

Credits

Added by Acts 2015, c. 462, § 1, eff. Oct. 1, 2015.
MD Code, Business Occupations & Professions, § 21-314, MD BUS OCCUP & PROF § 21-314
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document